Erbrecht & Patchwork-Familie

Inheritance law & blended families: married and unmarried couples with (joint) children

Statutory inheritance law no longer reflects today’s social reality in many respects. This is particularly true for blended families, where parents live together with children from different relationships. This article looks at the inheritance challenges faced by blended families and the options available to organise matters in a way that suits their individual circumstances.

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Annual Tax Act 2025: Important changes for non-profit organisations from 2026 onwards

The Annual Tax Act 2025 will bring numerous changes for non-profit organisations as of 1 January 2026. The changes range from significantly increased lump sums for volunteers to the recognition of e-sports as a charitable purpose and extended exemption limits for commercial businesses. For foundations, associations and other non-profit organisations, these adjustments mean both new opportunities and a concrete need for action.

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Vouchers and VAT 2025/2026: Key Considerations for Restaurant Operators

Vouchers are the perfect gift idea: flexible, personal, and always suitable. However, for hospitality and hotel businesses that use voucher systems, they may become a tax trap. Recent legislative changes in VAT law require the utmost care in the accounting treatment of vouchers, particularly those issued in 2025.

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AI in employment contracts: employment law, compliance and more

Artificial intelligence (AI) is transforming work processes, data flows, responsibilities and liability risks within companies. This article explains what employers should consider when using AI in their business in general, and when drafting employment contracts in particular – including from a (tax) compliance perspective.

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